No GST on canteen charges collected from Employees & Paid to service provider

In re Intas Pharmaceuticals Limited. (GST AAR Gujarat) Whether GST, at the hands of the applicant, is leviable on the amount representing the employees portion of canteen charges, which is collected by the applicant from employees and paid to the Canteen Service Provider? Appellant has arranged a canteen for its employees, which is run by a Canteen Service Provider. As per their arrangement, part of the Canteen charges is borne by Intas whereas the remaining part is borne by its employees. The said employees’ portion canteen charges is collected by Intas and paid to the Canteen Service Provi...